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  "Spider": "LU_Gerichte",
  "Sprache": "de",
  "Datum": "2014-05-20",
  "HTML": {
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    {
      "Sprachen": [
        "de",
        "fr",
        "it"
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      "Text": "Luzern Kantonsgericht 3. Abteilung 20.05.2014 5V 13 308"
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  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Luzern Kantonsgericht 3. Abteilung"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Lucerne  3. Abteilung"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Lucerna  3. Abteilung"
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Ein formelles Organ haftet auch für die bei seiner Mandatsübernahme bereits verfallenen Beiträge. Leistet ein Arbeitgeber in Verletzung der Meldepflicht zu tiefe Akontobeiträge ohne sicherzustellen, etwa durch Bildung von Rückstellungen, dass unter Berücksichtigung der zu erwartenden wirtschaftlichen Entwicklung genügend Mittel für die Begleichung der entsprechend höheren Schlussabrechnung innert nützlicher Frist zur Verfügung stehen, verhält er sich widerrechtlich und schuldhaft im Sinn von Art. 52 Abs. 1 AHVG. Verlässt sich ein Verwaltungsrat beim Aktienkauf auf die mündliche Zusicherung der Verkäuferschaft, wonach keine Sozialversicherungsbeiträge ausstehend seien, ohne nachzuprüfen, ob die Löhne korrekt bescheinigt und die Beiträge vollständig beglichen sind, so verhält er sich ebenfalls schuldhaft und zwar auch dann, wenn die Aussage vor einem Notar gemacht wurde (E. 5.3.2.). In casu trifft die Ausgleichskasse kein Mitverschulden, weshalb eine Herabsetzung der Ersatzpflicht ausscheidet (E. 5.3.3.). | Art. 52 AHVG. | AHV-Schadenersatz"
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